Information Technology (IT) resources have been suggested to contribute to business performance in the literature, yet the contribution of different resources is not well-explained. This study investigates the relationship between information technology resources and companies’ business performance with the presence of the information technology use intensity in industries. The relationship is studied not only at aggregate level but also at detail level which gives an answer to the question of which resource has the most effect on performance. The results of Australian company survey are used in this paper. It is found that IT human resource and IT infrastructure affect business performance while the effect of IT partnership is not significant. This study is expected to help companies’ managements to have a clearer view of how to enhance the benefits of IT resources on companies’ performance by understanding and focusing on the more important resources.